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A01256
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1346
Session of
2019
INTRODUCED BY MASSER, TURZAI, PYLE, ROTHMAN, RYAN, WHEELAND,
BARRAR, SCHMITT, DUNBAR, REESE, STAATS, KAIL, STRUZZI,
JOZWIAK, SIMMONS, BERNSTINE, MIHALEK, MILLARD, MACKENZIE,
GAYDOS AND KEEFER, APRIL 29, 2019
REFERRED TO COMMITTEE ON LIQUOR CONTROL, APRIL 29, 2019
AN ACT
Amending the act of April 12, 1951 (P.L.90, No.21), entitled "An
act relating to alcoholic liquors, alcohol and malt and
brewed beverages; amending, revising, consolidating and
changing the laws relating thereto; regulating and
restricting the manufacture, purchase, sale, possession,
consumption, importation, transportation, furnishing, holding
in bond, holding in storage, traffic in and use of alcoholic
liquors, alcohol and malt and brewed beverages and the
persons engaged or employed therein; defining the powers and
duties of the Pennsylvania Liquor Control Board; providing
for the establishment and operation of State liquor stores,
for the payment of certain license fees to the respective
municipalities and townships, for the abatement of certain
nuisances and, in certain cases, for search and seizure
without warrant; prescribing penalties and forfeitures;
providing for local option, and repealing existing laws)," in
licenses and regulations and liquor, alcohol and malt and
brewed beverages, further providing for wine expanded permits
and providing for purchase of wine by license or permit
holders from private wholesalers.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 415(f) of the act of April 12, 1951
(P.L.90, No.21), known as the Liquor Code, is amended to read:
Section 415. Wine Expanded Permits.--* * *
[(f) A wine expanded permit holder may not sell a wine
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product for off-premises consumption at a price less than the
licensee's purchase price from the board of the wine product.]
* * *
Section 2. The act is amended by adding a section to read:
Section 417. Purchase of Wine by License or Permit Holders
from Private Wholesalers.--(a) Notwithstanding any other
provision of this act to the contrary, the holder of a license
or permit for the sale of wine for on-premises or off-premises
consumption under this act may purchase wine from a private
wholesaler, and the private wholesaler may sell wine to the
holder of the license or permit.
(b) (1) A private wholesaler that sells wine to a holder of
a license or permit under subsection (a) shall collect and remit
to the Department of Revenue all applicable taxes.
(2) The private wholesaler shall be considered a State
Liquor Store for the purpose of collecting and remitting taxes
under Article II of the act of March 4, 1971 (P.L.6, No.2),
known as the "Tax Reform Code of 1971," for wine sold for on-
premises consumption by the holder of the license or permit.
(3) The emergency State tax imposed under the act of June 9,
1936 (1st Sp.Sess., P.L.13, No.4), entitled "An act imposing an
emergency State tax on liquor, as herein defined, sold by the
Pennsylvania Liquor Control Board; providing for the collection
and payment of such tax; and imposing duties upon the Department
of Revenue and the Pennsylvania Liquor Control Board," shall be
included in the price of wine for sale by the private
wholesaler. The emergency State tax may not be assessed at the
point of sale to consumers.
(c) The sale of wine for off-premises consumption by a
holder of a license or permit under this act shall be considered
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a "purchase at retail" under section 201(f) of the "Tax Reform
Code of 1971," a "sale at retail" under section 201(k) of the
"Tax Reform Code of 1971" or a "use" under section 201(o) of the
"Tax Reform Code of 1971."
(d) A holder of a license or permit for the sale of wine for
off-premises consumption under this act may, when filing the
required returns under Article II of the "Tax Reform Code of
1971," request a credit of any taxes paid under subsection (b)
for wine sold for off-premises consumption and for which taxes
were remitted to the Department of Revenue under subsection (b).
The department may promulgate rules or regulations and prescribe
forms as may be necessary to implement the provisions of this
subsection.
(e) For wine sold or purchased under subsection (a), the
board shall have no authority to take any of the following
actions:
(1) Determine what wine products may be sold or purchased.
(2) Set the price at which wine products may be sold at
wholesale or by retail licensees in this Commonwealth.
(f) As used in this section, the term "private wholesaler"
shall include any of the following: shall:
(1) Include any of the following:
(1) (i) A vendor, a broker or an importer that is licensed
or permitted under this act.
(2) (ii) A wholesaler that holds an appropriate license or
permit in another state and holds a basic permit issued by the
Federal Government.
(3) (iii) A manufacturer properly licensed or permitted
under this act to sell wine to the board.
(2) Not include a limited winery.
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Section 3. This act shall take effect in 60 days.
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